- 48 - Sandbar Wholesale Trust managers took over and told the former employees of Marvin L. & Barbara J. Barmes they could be contracted by Sandbar Wholesale Trust and would have to fill out new paperwork, which included; Work for Hire Statement, U.S. Department of Justice Immigration and Naturalization Service Form I-9, Late/Absenteeism Policy, Affidavit of Citizenship and Domicile, Access to Trade Secrets and Confidential Information and Form W-8. * * * No Form W-4 filled out. Upon the completion of the above paperwork they would be Independent Contractors for Sandbar Wholesale Trust. Enclosed you will find two letters. One from Gregory Paul Karl, CPA to Internal Revenue Service. The other from Internal Revenue Service, Chief Accounting Branch, Charles F. Felthaus to Gregory P. Karl, CPA. Sandbar Wholesale Trust is a Pure Trust. A Pure Trust organi- zation has no tax requirements, therefore an Employer Identification Number is not required. [Reproduced literally.] The two letters to which petitioners referred in the protest affidavit were copies of the Karl letter and the Felthaus letter that Sovereignty included in its promotional materials and provided to petitioners. Federal Employment Tax Returns Federal Employment Tax Returns--Petitioners On July 7, 1995, Ms. Barmes signed Form 941, Employer’s Quarterly Federal Tax Return (Form 941), for the quarter ended June 30, 1995, which was filed under the name “Marvin L. and Barbara J. Barmes PTR”, EIN 35-1305131. That form reflected total wages, tips, and other compensation paid by Marvin L. and Barbara J. Barmes PTR in the amount of $304,990.23. On October 5, 1995, Ms. Barmes signed Form 941 for thePage: Previous 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 Next
Last modified: May 25, 2011